H.R. INTERNATIONAL Vs. CCE

JUDGEMENT

(1.) APPELLANT M/s. H.R. International, Jalandhar has come in appeal before the Tribunal against Order -in -Appeal No. 172/ST/APPL/CHD -I/2012 dated 13.7.2012 wherein Commissioner (Appeals) has upheld the order passed by the adjudicating authority. The adjudicating authority has held that provisions of section 11B though made applicable to service tax, were not applicable in case of refunds under Notification No. . Accordingly refund claim of Rs. 52,711/ - was rejected.

(2.) BRIEF facts of the case are that the appellant registered under service tax registration and engaged in the export of hand tools had filed a claim of Rs. 52,711/ - under Notification No. dated 06.10.07 on 18.12.2009.

(3.) ACCORDINGLY , the appellant were show caused proposing rejection of refund claim of Rs. 52,711/ -. The adjudicating authority vide impugned order rejected the refund claim of Rs. 52,711/ - as proposed in the show cause notice.